Susan M. Cosper (Sue) joined the Financial Accounting Standards Board (FASB [https://fasb.org/]) on May 1, 2019, and was later reappointed to a second term that extends to June 30, 2029. Ms. Cosper also serves as the FASB liaison to the Private Company Council (PCC [https://fasb.org/about-us/advisory-groups/pcc]). Ms. Cosper previously served as the FASB's technical director and chair of the Emerging Issues Task Force (EITF [https://fasb.org/about-us/advisory-groups/eitf]). Prior to joining the FASB, Ms. Cosper served as a partner with PricewaterhouseCoopers LLP (PwC), most recently based within PwC's Financial Instruments, Structured Products, and Real Estate Group in New York City. She worked before that in PwC offices in Florham Park, New Jersey (National Office), Pittsburgh, Pennsylvania, and London, UK, where she served public companies, private company (in a variety of industries), community banks and credit unions, and not-for profits (hospitals, foundations, and charities). She earned her B.S. in accounting from Indiana University of Pennsylvania and is a certified public accountant in New York, New Jersey, and Pennsylvania.